https://www.taxtmi.com/caselaws?id=82954 Water well drilling rigs mounted on motor vehicle chassis are treated by their essential character and functional integration: where the chassis and rig form an integrated unit and the chassis cannot function independently as a vehicle, classification falls under Tariff Heading 84.30, not 87.05. The article also explains that limitation fails where full product details appear in documents such as gate passes, invoices and contracts and no wilful suppression is shown. Clubbing of clearances requires proof that units are dummies or that one manufactures for another; common management or related-person status alone is insufficient. On that basis, exemption denial and consequential Modvat credit denial fail, while only limited duty and reduced penalties survive. en-us Fri, 05 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 13:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82954 Water well drilling rigs mounted on motor vehicle chassis are treated by their essential character and functional integration: where the chassis and rig form an integrated unit and the chassis cannot function independently as a vehicle, classification falls under Tariff Heading 84.30, not 87.05. The article also explains that limitation fails where full product details appear in documents such as gate passes, invoices and contracts and no wilful suppression is shown. Clubbing of clearances requires proof that units are dummies or that one manufactures for another; common management or related-person status alone is insufficient. On that basis, exemption denial and consequential Modvat credit denial fail, while only limited duty and reduced penalties survive. Case-Laws Central Excise Fri, 05 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82954